Act now
- Remind your employer clients that they must be ready to pay super for each payday from 1 July, whether this is weekly, fortnightly or monthly.
- Employers who currently pay quarterly may have multiple super payments due in July 2026. This includes super payments due for each payday as well as the final quarterly super payment due 28 July.
- Help your employer clients to begin planning now to manage July cash flow demands. They should review expected pay cycles for July to understand the impacts of paying super for each payday. They should also set aside additional funds if needed.
- There are timing considerations your employer clients must understand. They have 7 business days after payday to ensure their super payments reach employees’ super funds. They will need to be able to identify and fix errors quickly to meet the 7 business day timeframe and avoid the super guarantee charge (SGC). Some exceptions apply.
- Encourage your employer clients to understand error codes for rejected super payments, where to find them and what they need to do to fix them.
- Different products across payroll providers have a range of ways they might show error codes. Employers can check their payroll provider’s help content or review documentation. If employers don’t use a payroll provider for super payments, they can contact the super fund directly to find out more about error codes.
Understand the new method of calculating super: Qualifying earnings
- Super is calculated as 12%* of qualifying earnings (QE). QE is a new term which includes ordinary time earnings, all commissions, salary sacrifice contributions, and other amounts paid to extended definition employees.
- For most employers, QE won’t change the amount of super they pay.
- Employers must report both QE and super liability through Single Touch Payroll (STP).
*Norfolk Island is 11% from 1 July 2026 and 12% from 1 July 2027.
Need more detail about QE?
The ATO published detailed guidance in late January 2026. Check out this fact sheetThis link will download a file and other resources at ato.gov.au/paydayresources.
Know the SuperStream improvements
SuperStream is the way that employers pay contributions, including superannuation guarantee (SG), for their employees.
To help employers meet deadlines, SuperStream standards will be updated to:
- Enable near real-time payments via the New Payments Platform (NPP).
- Improve error messaging for faster resolution.
- Include a new member verification request (MVR). The MVR will enable your employer client to check whether a super fund will accept a contribution. This applies for first time contributions or in other specific circumstances (such as where employee details have changed, or a previous contribution had errors).
If your employer clients are using the ATO’s Small Business Super Clearing House (SBSCH)
- The SBSCH permanently closes on 1 July 2026.
- Encourage your employer clients to find alternative providers now and leave the SBSCH.
- Discuss alternative services with SBSCH users.
- Encourage them to use the SBSCH for the last time for the third quarter payment due 28 April.
- Remind them that they will have no access to the SBSCH, including to view and download records, after 11:59 PM AEST on 30 June 2026.
Penalties, charges and the super guarantee charge (SGC)
The redesigned super guarantee charge (SGC) applies when contributions are not received by the super fund within 7 business days after payday (unless longer applies, for example for new employees).
- The SGC:
- is assessed by the ATO
- is calculated based on QE
- includes interest that compounds daily at the general interest charge rate
- includes an administrative uplift, which can vary based on an employer’s compliance history and may be reduced by a voluntary disclosure
- is now tax deductible.
There may also be general interest and penalties for not paying SGC (which are not tax deductible).
The ATO has published information about the compliance approach for the first year of Payday Super. More information is available here.
Subscribe to the Tax Professionals newsroom for regular updates on Payday Super or check our website for the latest.
What can tax professionals do now to support employer clients?
- Check with your clients that they’re ready to start paying super for each payday, including reviewing their payroll processes and adjusting their cash flow as needed.
- Be ready to advise on QE reporting and STP changes.
- Watch the ATO’s videoExternal Link explaining the key changes for tax professionals.
- Encourage your employer clients to use the ATO’s checklistThis link will download a file to help them get ready.
- Expect client queries and subscribe to regular updates via ATO’s channels including the Tax Professionals newsletter and ato.gov.au.
Newsletter/magazine content
Headline
Your clients must be ready for Payday Super
How often employers pay super is changing from 1 July 2026. Help your clients to get ahead of the changes and start paying super for each payday now.
Article
Your clients must be ready for Payday Super
Right now, employers need to pay superannuation guarantee (SG) into their employees’ funds at least once every three months. But, from 1 July 2026, employers must pay their employee’s super for each payday.
Stay informed about the upcoming Payday Super changes so you can guide your employer clients through the transition to Payday Super.
Your employer clients need to follow these key steps to be ready:
- Preparing their payroll and cash flow processes
- Checking their software supports reporting qualifying earnings (QE)
- Checking their employees’ information is correct
- Understanding how long it takes for their super payments to reach employees’ funds
- Knowing where rejected payment errors could appear and how to fix them immediately
- Leaving the ATO’s Small Business Super Clearing House (SBSCH) and downloading their transaction history
- Understanding the consequences of late payments
- Knowing the key dates.
Visit ato.gov.au/paydaysuper for updates and resources.
Social media content
The clock is ticking for Payday Super
Take action now to support your employer clients to be ready for the biggest change to Australia’s super system, starting 1 July.
Don’t wait – plan ahead for Payday Super.
Visit ato.gov.au/paydaysuper for more info.
The clock is ticking for Payday Super
Act now so you can understand the biggest changes to Australia’s super system starting 1 July. Your employer clients will need your expertise.
Don’t wait – plan ahead for Payday Super.
Visit ato.gov.au/paydaysuper for more info.
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[Tax professionals/agents/bookkeepers], help us spread the word about Payday Super
Employers must pay super for each payday from 1 July 2026. Visit ato.gov.au/paydaysuper for more info.